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NY A87436



October 8, 1996

CLA-2-20:RR:NC:2:228 A87436

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.80.0000, 2008.99.2000, 2106.90.9500, 2106.90.9700

Mr. James E. Bernard
CSP
RR3 Box 830
Montpelier, Vermont 05602

RE: The tariff classification of ice cream toppings from Canada.

Dear Mr. Bernard:

In your letter dated September 10, 1996, you requested a tariff classification ruling.

Ingredients breakdowns for five products were submitted with your letter. DICF Black Raspberry Marble consists of 36-40 percent raspberries, 28-32 percent granulated sugar, 25-29 percent glucose syrup, 2-7 percent water, and less than one percent each of locust bean gum, natural and artificial flavor, color, sodium benzoate, and sodium citrate. The DICF Strawberry Puree #1 contains 55-59% strawberry, 36-40 percent granulated sugar, 1-3 percent water, and less than one percent natural and artificial flavor, xanthan gum, guar gum, potassium sorbate and color. Imitation Fresh Strawberry flavoring and coloring is made from 58-62 percent water, 28-32 percent artificial and natural flavor, 3-5 percent caramel color, 1-3 percent propylene glycol, 1-3 percent color, 1-2 percent gum karaya, and less than one percent sodium benzoate. Red Raspberry Topping #784 consists of 30-34 percent raspberries, 23-27 percent granulated sugar, 19-23 percent water, 16-20 percent glucose syrup, 1-3 percent modified starch, and less than one percent each of citric acid, sodium benzoate, locust bean gum, sodium citrate, natural flavor, and color. Valu Butterscotch Streak contains 37-41 percent water, 27-31 percent granulated sugar, 19-23 percent glucose syrup, 3-5 percent whey powder, 2-4 percent modified starch, 1-3 percent skim milk powder, and less than one percent vegetable shortening, salt, caramel color AP 100, artificial flavor, sorbic acid, sodium citrate, color, carboxymethyl cellulose. The DICF Strawberry Puree #1 will be put up in 25-kilogram pails. The Imitation Fresh Strawberry Flavor and Color, the Red Raspberry Topping #784, the Valu Butterscotch Streak, and the DICF Black Raspberry Marble will be put up in corrugated boxes containing from 9.336 to 25 kilograms, net weight. The products are for industrial use as ice cream toppings.

The applicable subheading for the DICF Strawberry Puree #1, and the Imitation Fresh Strawberry Flavor and Color will be 2008.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved... strawberries. The rate of duty will be 13.3 percent ad valorem.

The applicable subheading for the DICF Black Raspberry Marble and Red Raspberry Topping #784 will be 2008.99.2000, HTS, which provides for fruit...otherwise prepared or preserved... other...berries...other. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for the Valu Butterscotch Streak, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included... other... other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Imitation Fresh Strawberry Flavor and Color. Your request for a classification for this product should include a complete ingredient breakdown, by weight, for the natural and artificial flavorings.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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